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Porters (5126) · FactRestatedLatest M&A and Subsidiary Changes (2026-09-30): "Advanced"

Continuation of Business Activities and Key Affiliates

First written in FY2022-Q3. 6 of 13 entries say "Restated". Latest entry: 2026-09-30.

13entries
5years
2from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2022-Q3 – FY2023-Q2AdvancedFY2023-Q3 – FY2024-Q1RestatedFY2024-H1RestatedFY2025-H1 – FY2026-H12022: 12023: 420232024: 320242025: 220252026: 32026
Same theme, other companies
Continuity of Business Activities and Major AffiliatesA theme 54 companies write about · 0 as a headwind · 0 as a tailwind

2 other companies' latest entry also says "Advanced".

Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 54 companies compared. The sentences above are computed from all 54.
Full recordFilings, disclosures and news, newest first
  2. FY2026-H1RestatedAnnual report

    「There were no material changes in the nature of the businesses operated by the Group (the Company and its affiliated companies) during the interim consolidated accounting period. There were also no changes in the principal affiliated companies.」

    事業内容及び主要な関係会社について重要な変更・異動がないとの記載を継続している。報告セグメントの区分変更は別途記載されている。
  3. FY2025-H1RestatedAnnual report

    「During the current interim consolidated accounting period, there were no material changes in the business activities conducted by the Group, comprising the Company and its affiliated companies. There were also no changes involving the principal affiliated companies.」

    事業内容及び主要な関係会社について重要な変更・異動がないとの記載を継続している。
  4. FY2024AdvancedAnnual report

    「また株式会社KIKAN flexについては、当連結会計年度において新たに設立したため、連結の範囲に含めております。」

    2024年7月設立のKIKAN flexを連結範囲に加え、連結子会社が4社となったことを開示している。
  5. FY2024-H1RestatedAnnual report

    「当中間連結会計期間より、非連結子会社であったPORTERS ASIA SG PTE. LTD.の重要性が増したため、連結の範囲に含めております。」

    PORTERS ASIA SG PTE. LTD.を連結範囲に含める取り扱いを継続している。
  6. FY2024-Q1AdvancedAnnual report

    「当第１四半期連結会計期間より、非連結子会社であったPORTERS ASIA SG PTE. LTD.の重要性が増したため、連結の範囲に含めております。」

    PORTERS ASIA SG PTE. LTD.の重要性増加を理由に、2024年第1四半期から連結範囲へ追加している。
  7. FY2023AdvancedAnnual report

    「連結子会社の数 2社」

    atB及びATB Lab Ltd.を連結子会社として開示し、従来の関係会社構成から連結グループの範囲を拡大している。
  8. FY2023-Q3AdvancedAnnual report

    「当第３四半期累計期間において、当社が営む事業の内容について、重要な変更はありません。また、主要な関係会社における異動もありません。 当社は、2023年10月24日開催の取締役会において、atB株式会社（以下「atB」といいます。）の株式を取得し、子会社化することについて決議し、2023年10月26日付で子会社といたしました。」

    第3四半期累計期間中の事業内容・主要関係会社に変更はないとしつつ、後発事象として2023年10月26日付のatB子会社化を開示し、関係会社構成の拡大を示している。
  9. FY2023-Q2RestatedAnnual report

    「There were no material changes in the nature of the businesses conducted by the Company during the cumulative second quarter. There were also no changes among the Company’s principal affiliated companies.」

    Continues the disclosure that there were no material changes in business activities or principal affiliates.
  10. FY2023-Q1RestatedAnnual report

    「There were no material changes in the nature of the businesses conducted by the Company during the cumulative first-quarter period. There were also no changes in major affiliated companies.」

    Continues the disclosure that there were no material changes in business activities or principal affiliates.
  11. FY2022RestatedAnnual report

    「Our group consists of the company and 2 unconsolidated subsidiaries.」

    Discloses the group structure, including unconsolidated subsidiaries.
  12. FY2022-Q3First statedAnnual report

    「There were no material changes in the nature of the businesses conducted by the Company during the cumulative third quarter period. There were also no changes among its principal affiliated companies.」

    States that there were no material changes in business activities or principal affiliates.
Moved together

"Expansion of PORTERS' Paid User ID Base" moved the same way as this thread, in the same document, in 4 of its 13 moves.

443333★123456
  1. ★This thread
  2. 1Expansion of PORTERS' Paid User ID Base4×
  3. 2Recognition of Net Sales and Profit4×
  4. 3Enhancing PORTERS' Service Value and Product Offering3×
  5. 4Full-Scale Expansion Overseas, Mainly in Asia3×
  6. 5Focus on PORTERS' ID Count, Revenue and Operating Profit3×
  7. 6Strengthening the Development Organization and Expanding the Southeast Asian HR-Tech Business Through the Acquisition of atB株式会社3×

★ is this thread; numbers match the list above. The number on a line is how many documents both moved the same way in; lines between the other threads count the documents they moved together in too. Threads that move together often sit closer.

When this could move next
No upcoming earnings preview for Porters yet. It last moved in the M&A and Subsidiary Changes of 2026-09-30: "Advanced".
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.
Continuation of Business Activities and Key Affiliates | PORTERS CORPORATION (5126) | Komori